Amounts debited to the work in process inventory account may best be described as:

a. direct materials purchased, direct labor costs paid, and payments for items classified as manufacturing overhead.
b. the cost of finished goods manufactured during the period.
c. total manufacturing costs charged to production.
d. the cost of goods sold.

c. Total manufacturing costs charged to production.

Explanation:

We know that

Total manufacturing cost = Direct material + direct labor + manufacturing overhead cost

where,

Manufacturing overhead cost includes Factory utilities + factory equipment depreciation + factory building property taxes + Indirect factory labor + Indirect raw materials + Factory repairs and maintenance charges + Factory manager salary , etc

As we know that the direct material purchased, direct labor cost are the inputs which are used to make the finished product that would be credited

Plus the finished goods cost is credited and the cost of goods sold is an expense which would be relevant at the time of selling the product

Therefore, at the time of reporting the total manufacturing cost to production, the work in process inventory account should be debited